same body, but not the same internals. there are positives and negatives of cutting springs.
in terms of valves, just because their aftermarket upgrades doesn't mean that they're actually upgrades
. for example, one of the best cocker internals you can have is the stock valve + orracle valve spring + stock hammer spring. this setup for cockers have been proven to have better effiiciency than most any other setup out there.
unless you're that desperate to try something different, stick with the stock setup. it seems to be working out for us fine. and i dunno about you but i don't have the time or resources to fool around with different parts and spring combos. that's why i'm waiting for people like dave to do the work for me.